{"id":6,"date":"2023-03-21T08:11:43","date_gmt":"2023-03-21T08:11:43","guid":{"rendered":"https:\/\/rosatiwangsuper.com.au\/blog\/?page_id=6"},"modified":"2024-06-16T08:01:34","modified_gmt":"2024-06-16T07:01:34","slug":"home","status":"publish","type":"page","link":"https:\/\/rosatiwangsuper.com.au\/blog\/","title":{"rendered":"home"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\n\n\n\tROSATI WANG Super - Self-managed superannuation fund audits<\/title>\n\t<!-- Icon fonts -->\n\t<link href=\"\/assets\/css\/font-awesome.min.css\" rel=\"stylesheet\" \/>\n\t<link href=\"\/assets\/css\/flaticon.css\" rel=\"stylesheet\" \/><!-- Bootstrap core CSS -->\n\t<link href=\"\/assets\/css\/bootstrap.min.css\" rel=\"stylesheet\" \/><!-- Plugins for this template -->\n\t<link href=\"\/assets\/css\/animate.css\" rel=\"stylesheet\" \/>\n\t<link href=\"\/assets\/css\/owl.carousel.css\" rel=\"stylesheet\" \/>\n\t<link href=\"\/assets\/css\/owl.theme.css\" rel=\"stylesheet\" \/>\n\t<link href=\"\/assets\/css\/slick.css\" rel=\"stylesheet\" \/>\n\t<link href=\"\/assets\/css\/slick-theme.css\" rel=\"stylesheet\" \/>\n\t<link href=\"\/assets\/css\/owl.transitions.css\" rel=\"stylesheet\" \/>\n\t<link href=\"\/assets\/css\/jquery.fancybox.css\" rel=\"stylesheet\" \/>\n\t<link href=\"\/assets\/css\/bootstrap-select.css\" rel=\"stylesheet\" \/><!-- Custom styles for this template -->\n\t<link href=\"\/assets\/css\/style.css\" rel=\"stylesheet\" \/><!-- HTML5 shim and Respond.js for IE8 support of HTML5 elements and media queries --><!--[if lt IE 9]>\n <script src=\"https:\/\/oss.maxcdn.com\/html5shiv\/3.7.3\/html5shiv.min.js\"><\/script>\n <script src=\"https:\/\/oss.maxcdn.com\/respond\/1.4.2\/respond.min.js\"><\/script>\n <![endif]-->\n\t<link href=\"\/greybox\/gb_styles.css\" rel=\"stylesheet\" type=\"text\/css\" \/><script type=\"text\/javascript\"> var GB_ROOT_DIR = \"greybox\/\";<\/script><script language=\"javascript\" src=\"\/greybox\/AJS.js\" type=\"text\/javascript\"><\/script><script type=\"text\/javascript\" language=\"javascript\" src=\"\/greybox\/AJS_fx.js\"><\/script><script type=\"text\/javascript\" language=\"javascript\" src=\"\/greybox\/gb_scripts.js\"><\/script>\n\t<link href=\"\/smsf_iframe_css\/iframe_style.css\" rel=\"Stylesheet\" type=\"text\/css\" \/><script type=\"text\/javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/smsf_iframe_js\/iframefunc.js\"><\/script><script src=\"smsf_iframe_js\/SB.js\" type=\"text\/javascript\"><\/script>\n<\/head>\n<body class=\"finance-home\" data-gr-ext-installed=\"\" data-new-gr-c-s-check-loaded=\"14.1098.0\"><!-- start page-wrapper -->\n<div class=\"page-wrapper\" id=\"home\"><!-- start preloader -->\n<div class=\"preloader\">\n<div><img decoding=\"async\" alt=\"\" src=\"\/assets\/images\/pre-loader.gif\" \/><\/div>\n<\/div>\n<!-- end preloader --><!-- Start header -->\n\n<header class=\"site-header finance-header\" id=\"header\">\n<div class=\"topbar\">\n<div class=\"container\"><!-- <div class=\"row\">\n <div class=\"col col-sm-6\">\n <ul class=\"contact-info\">\n <li><i class=\"fa fa-phone-square\"><\/i> Phone: +61 416 123 446<\/li>\n <li><i class=\"fa fa-clock-o\"><\/i> Mon - Fri: 9am - 5pm<\/li>\n <\/ul>\n <\/div>\n <div class=\"col col-sm-6\">\n \n <\/div>\n <\/div>--><\/div>\n<!-- end container --><\/div>\n<!-- end topbar -->\n\n<nav class=\"navigation navbar navbar-default\">\n<div class=\"container\">\n<div class=\"navbar-header\"><button class=\"open-btn\" type=\"button\"><span class=\"sr-only\">Toggle navigation<\/span><\/button><a class=\"site-logo\" href=\"https:\/\/rosatiwangsuper.com.au\/\/index.html\"><img decoding=\"async\" alt=\"\" src=\"\/assets\/images\/logo-2.png\" \/><\/a><\/div>\n\n<div class=\"navbar-collapse collapse navbar-right navigation-holder\" id=\"navbar\"><button class=\"close-navbar\"><\/button>\n\n<ul class=\"nav navbar-nav\">\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/index.html\">Home<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/#workflow\">Workflow<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/#about\">About Us<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/#service\">Why Us<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/#resources\">Resources<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\">SMSF Byte<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/#testimonials\">Testimonials<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/#contact\">Contact Us<\/a><\/li>\n\t<li style=\"margin-top: 10px;\">\n\t<div class=\"btns\"><a class=\"business-theme-btn-s2\" href=\"https:\/\/rosatiwangsuper.com.au\/login.html\" target=\"_blank\"><img decoding=\"async\" src=\"\/assets\/images\/dashboard.png\" \/> Audit Dashboard<\/a><\/div>\n<div class=\"btns\"><a class=\"business-theme-btn-s2\" href=\"https:\/\/portal.hownowhq.com\/login?theme=c650eaed-750f-4061-b552-0a9dcbe4c72b\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/document-portal.png\" \/> Document Portal<\/a><\/div>\n\t<\/li>\n\n<\/ul>\n<\/div>\n<!-- end of nav-collapse -->\n\n<div class=\"search-social\"><!-- <div class=\"header-search-area\">\n <div class=\"header-search-form\">\n <form class=\"form\">\n <div>\n <input type=\"text\" class=\"form-control\" placeholder=\"Search here\">\n <\/div>\n <button type=\"submit\" class=\"btn\"><i class=\"fa fa-search\"><\/i><\/button>\n <\/form>\n <\/div>\n <div>\n <button class=\"open-btn\"><i class=\"fa fa-search\"><\/i><\/button>\n <\/div>\n <\/div> --><!-- <div class=\"social\">\n <ul>\n <li><a href=\"#\"><i class=\"fa fa-facebook\"><\/i><\/a><\/li>\n <li><a href=\"#\"><i class=\"fa fa-twitter\"><\/i><\/a><\/li>\n <li><a href=\"#\"><i class=\"fa fa-linkedin\"><\/i><\/a><\/li>\n <\/ul>\n <\/div>--><\/div>\n<\/div>\n<!-- end of container --><\/nav>\n<\/header>\n<!-- end of header --><!-- start of hero -->\n\n\n<!-- end finance-testimonials-section --><!-- start finance-newsletter-section --><!-- start finance-cta --><!-- start finance-blog-section\n <section class=\"finance-blog-section section-padding\" id=\"blog\">\n <div class=\"container\">\n <div class=\"row\">\n <div class=\"col col-lg-8 col-lg-offset-2 col-md-10 col-md-offset-1\">\n <div class=\"finance-section-title-s3\">\n <h2>Recent News<\/h2>\n <p>Sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat.<\/p>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"row news-grids\">\n <div class=\"col col-md-4 col-xs-6\">\n <div class=\"grid\">\n <div class=\"entry-media\">\n <img decoding=\"async\" src=\"assets\/images\/blog\/img-1.jpg\" alt>\n <\/div>\n <div class=\"entry-body\">\n <div class=\"entry-header\">\n <span class=\"date\">16 Hours ago<\/span>\n <h3><a href=\"blog-single.html\">Cut corporate taxes to boost growth<\/a><\/h3>\n <\/div>\n <div class=\"entry-details\">\n <p>Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.<\/p>\n <\/div>\n <div class=\"entry-meta\">\n <a href=\"blog-single.html\" class=\"read-more\">Read More<\/a>\n <a href=\"#\" class=\"comments\"><i class=\"fa fa-comments\"><\/i> 10 Comments<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"col col-md-4 col-xs-6\">\n <div class=\"grid\">\n <div class=\"entry-media\">\n <img decoding=\"async\" src=\"assets\/images\/blog\/img-2.jpg\" alt>\n <\/div>\n <div class=\"entry-body\">\n <div class=\"entry-header\">\n <span class=\"date\">16 Hours ago<\/span>\n <h3><a href=\"blog-single.html\">European firms look to Canada to grow assets<\/a><\/h3>\n <\/div>\n <div class=\"entry-details\">\n <p>Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.<\/p>\n <\/div>\n <div class=\"entry-meta\">\n <a href=\"blog-single.html\" class=\"read-more\">Read More<\/a>\n <a href=\"#\" class=\"comments\"><i class=\"fa fa-comments\"><\/i> 10 Comments<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"col col-md-4 col-xs-6\">\n <div class=\"grid\">\n <div class=\"entry-media\">\n <img decoding=\"async\" src=\"assets\/images\/blog\/img-3.jpg\" alt>\n <\/div>\n <div class=\"entry-body\">\n <div class=\"entry-header\">\n <span class=\"date\">16 Hours ago<\/span>\n <h3><a href=\"blog-single.html\">British drinkers leave Molson Coors thirsty<\/a><\/h3>\n <\/div>\n <div class=\"entry-details\">\n <p>Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.<\/p>\n <\/div>\n <div class=\"entry-meta\">\n <a href=\"blog-single.html\" class=\"read-more\">Read More<\/a>\n <a href=\"#\" class=\"comments\"><i class=\"fa fa-comments\"><\/i> 10 Comments<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"row see-more\">\n <a href=\"#\" class=\"finance-theme-btn\">See More<\/a>\n <\/div>\n <\/div> <!-- end container\n <\/section>\n end finance-blog-section --><!-- start site-footer -->\n\n\n<!-- end site-footer --><!-- end of page-wrapper --><!-- All JavaScript files\n ================================================== --><script src=\"\/assets\/js\/jquery.min.js\"><\/script><script src=\"\/assets\/js\/bootstrap.min.js\"><\/script><!-- Plugins for this template --><script src=\"\/assets\/js\/moment.js\"><\/script><script src=\"\/assets\/js\/jquery-plugin-collection.js\"><\/script><!-- Google map api --><script src=\"https:\/\/maps.googleapis.com\/maps\/api\/js?key\"><\/script><!-- Custom script for this template --><script src=\"\/assets\/js\/script.js\"><\/script><\/body>\n<link href=\"\/greybox\/gb_styles.css\" rel=\"stylesheet\" type=\"text\/css\" \/><script type=\"text\/javascript\"> var GB_ROOT_DIR = \"greybox\/\";<\/script><script language=\"javascript\" src=\"\/greybox\/AJS.js\" type=\"text\/javascript\"><\/script><script type=\"text\/javascript\" language=\"javascript\" src=\"\/greybox\/AJS_fx.js\"><\/script><script type=\"text\/javascript\" language=\"javascript\" src=\"\/greybox\/gb_scripts.js\"><\/script>\n<link href=\"\/smsf_iframe_css\/iframe_style.css\" rel=\"Stylesheet\" type=\"text\/css\" \/><script type=\"text\/javascript\" src=\"\/smsf_iframe_js\/iframefunc.js\"><\/script><script src=\"\/smsf_iframe_js\/SB.js\" type=\"text\/javascript\"><\/script><grammarly-desktop-integration data-grammarly-shadow-root=\"true\"><\/grammarly-desktop-integration><\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37591e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37591e2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99ddf0f\" data-id=\"99ddf0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-933e1e8 elementor-widget elementor-widget-heading\" data-id=\"933e1e8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Read our latest SMSF news, tips, and articles.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-657bbbd elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"657bbbd\" data-element_type=\"section\" data-settings=\"{"stretch_section":"section-stretched"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-e757799\" data-id=\"e757799\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-840f2f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"840f2f6\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c328122\" data-id=\"c328122\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53b23e2 elementor-widget elementor-widget-image\" data-id=\"53b23e2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd99a37 elementor-widget elementor-widget-text-editor\" data-id=\"cd99a37\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>Titian Rosati\n<\/strong><em>October 18, 2023<\/em>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-32a0014\" data-id=\"32a0014\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75f1702 elementor-widget elementor-widget-heading\" data-id=\"75f1702\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/10\/30\/avoid-non-geared-unit-trust-becoming-in-house-assets\/\">Avoid Non-geared Unit Trust becoming In-house Assets<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c12d01 elementor-widget elementor-widget-text-editor\" data-id=\"4c12d01\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A reg 13.22C non-geared unit trust is not included as an in-house asset at the time of the initial investment, provided certain criteria are met.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62c9acb elementor-widget elementor-widget-button\" data-id=\"62c9acb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/10\/30\/avoid-non-geared-unit-trust-becoming-in-house-assets\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-54f042d\" data-id=\"54f042d\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7d17a0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d17a0f\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-9ccae91\" data-id=\"9ccae91\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-127a77e elementor-widget elementor-widget-image\" data-id=\"127a77e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4471119 elementor-widget elementor-widget-text-editor\" data-id=\"4471119\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>Titian Rosati\n<\/strong><em>September 19, 2023<\/em>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-4dba703\" data-id=\"4dba703\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-91aacb3 elementor-widget elementor-widget-heading\" data-id=\"91aacb3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/10\/30\/risks-in-smsfs-renting-business-real-property-to-related-parties\">Risks in SMSF's Renting Business Real Property to Related Parties<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1419d59 elementor-widget elementor-widget-text-editor\" data-id=\"1419d59\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">An area of concern, we continue to see SMSFs that do not have a lease agreement in place. Failing to have a lease agreement could be a compliance matter due to an often-forgotten requirement of section 71 of SISA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-020ad70 elementor-widget elementor-widget-button\" data-id=\"020ad70\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/10\/30\/risks-in-smsfs-renting-business-real-property-to-related-parties\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-8f06a83\" data-id=\"8f06a83\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c91363 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c91363\" data-element_type=\"section\" data-settings=\"{"stretch_section":"section-stretched"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7d741d1\" data-id=\"7d741d1\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2222e0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2222e0e\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ed87b76\" data-id=\"ed87b76\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fabdda6 elementor-widget elementor-widget-image\" data-id=\"fabdda6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdcef9d elementor-widget elementor-widget-text-editor\" data-id=\"fdcef9d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Aug 15, 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-1dd8843\" data-id=\"1dd8843\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76351d2 elementor-widget elementor-widget-heading\" data-id=\"76351d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/10\/30\/correcting-a-reported-tba-event\/\">Correcting A Reported TBA Event<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef34470 elementor-widget elementor-widget-text-editor\" data-id=\"ef34470\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In a recent update to the ATO website (<a href=\"https:\/\/www.ato.gov.au\/Super\/Self-managed-super-funds\/Administering-and-reporting\/Event-based-reporting-for-SMSFs\/How-to-report\/\" target=\"_blank\" rel=\"noopener\">QC 57301<\/a>), the ATO reminds fund trustees that there are essential steps to follow when they are amending a transfer balance account reporting (TBAR)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed0e42e elementor-widget elementor-widget-button\" data-id=\"ed0e42e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/10\/30\/correcting-a-reported-tba-event\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-747642e\" data-id=\"747642e\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7c3f7fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c3f7fc\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-68b7a4c\" data-id=\"68b7a4c\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e37e4c elementor-widget elementor-widget-image\" data-id=\"1e37e4c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61962c2 elementor-widget elementor-widget-text-editor\" data-id=\"61962c2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>July 18, 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-4446327\" data-id=\"4446327\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54c7aae elementor-widget elementor-widget-heading\" data-id=\"54c7aae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/blog\/2023\/08\/15\/not-meeting-minimum-pension-payments\/\">Not Meeting Minimum Pension Payments<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53b6768 elementor-widget elementor-widget-text-editor\" data-id=\"53b6768\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">What are the consequences for the member(s) if the pension fails to meet the minimum pension requirement?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-808f230 elementor-widget elementor-widget-button\" data-id=\"808f230\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/blog\/2023\/08\/15\/not-meeting-minimum-pension-payments\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1c490f9\" data-id=\"1c490f9\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-168be7f elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"168be7f\" data-element_type=\"section\" data-settings=\"{"stretch_section":"section-stretched"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c7c341e\" data-id=\"c7c341e\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-204523e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"204523e\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c4499e4\" data-id=\"c4499e4\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e1ee3a0 elementor-widget elementor-widget-image\" data-id=\"e1ee3a0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2162620 elementor-widget elementor-widget-text-editor\" data-id=\"2162620\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>June 15, 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-dcecc63\" data-id=\"dcecc63\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b051189 elementor-widget elementor-widget-heading\" data-id=\"b051189\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/07\/30\/smsfs-entitlements-to-trust-distributions\/\">SMSFs Entitlements to trust distributions<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a937838 elementor-widget elementor-widget-text-editor\" data-id=\"a937838\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It\u2019s common for an SMSF to invest in a unit trust, entitling it to a distribution of the trust\u2019s profits. Non-collection of the distribution could give rise to compliance issues, and we address those issues in this article.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50bb2c9 elementor-widget elementor-widget-button\" data-id=\"50bb2c9\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/07\/30\/smsfs-entitlements-to-trust-distributions\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-a89c94a\" data-id=\"a89c94a\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-849ea8f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"849ea8f\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3ecf4a2\" data-id=\"3ecf4a2\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2a7e4f elementor-widget elementor-widget-image\" data-id=\"c2a7e4f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6798633 elementor-widget elementor-widget-text-editor\" data-id=\"6798633\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>May 16, 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-40f361c\" data-id=\"40f361c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-18dcac7 elementor-widget elementor-widget-heading\" data-id=\"18dcac7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/07\/27\/ato-provides-updated-guidance-on-tbar-reporting\/\">ATO provides updated guidance on TBAR reporting<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3de114c elementor-widget elementor-widget-text-editor\" data-id=\"3de114c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">The ATO has released updated guidance on the different methods for lodging a super transfer balance account report (TBAR) and how to correct one.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4d4c9a elementor-widget elementor-widget-button\" data-id=\"f4d4c9a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/07\/27\/ato-provides-updated-guidance-on-tbar-reporting\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-341445f\" data-id=\"341445f\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-68f4a82 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68f4a82\" data-element_type=\"section\" data-settings=\"{"stretch_section":"section-stretched"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c0c7b8e\" data-id=\"c0c7b8e\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-32cfa93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32cfa93\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c7b8d86\" data-id=\"c7b8d86\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b5a9f88 elementor-widget elementor-widget-image\" data-id=\"b5a9f88\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d8f16f elementor-widget elementor-widget-text-editor\" data-id=\"0d8f16f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Apr 17, 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-054df77\" data-id=\"054df77\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26dca85 elementor-widget elementor-widget-heading\" data-id=\"26dca85\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/05\/05\/ato-practice-statement-on-rectification-directions\/\">ATO Practice Statement On Rectification Directions<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2baab elementor-widget elementor-widget-text-editor\" data-id=\"7c2baab\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">The ATO has released the Law Administration Practice Statement\u00a0<span class=\"s1\">PS LA 2023\/1.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38d912c elementor-widget elementor-widget-button\" data-id=\"38d912c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/05\/05\/ato-practice-statement-on-rectification-directions\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-6943e25\" data-id=\"6943e25\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-da3b331 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da3b331\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b8308c1\" data-id=\"b8308c1\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32eefaa elementor-widget elementor-widget-image\" data-id=\"32eefaa\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-787ca9e elementor-widget elementor-widget-text-editor\" data-id=\"787ca9e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Mar 16, 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-f55bc97\" data-id=\"f55bc97\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c61374 elementor-widget elementor-widget-heading\" data-id=\"2c61374\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/16\/auditing-the-death-of-a-member-in-an-smsf\/\">Auditing The Death Of A Member In An SMSF<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c2e708 elementor-widget elementor-widget-text-editor\" data-id=\"9c2e708\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>How we approach our audit when dealing with the\u00a0death of a member in an SMSF.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f332908 elementor-widget elementor-widget-button\" data-id=\"f332908\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/16\/auditing-the-death-of-a-member-in-an-smsf\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c123075\" data-id=\"c123075\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a2ba66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a2ba66\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-46b9b00\" data-id=\"46b9b00\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-99818e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99818e3\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-fc948b0\" data-id=\"fc948b0\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35f05ea elementor-widget elementor-widget-image\" data-id=\"35f05ea\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64da18f elementor-widget elementor-widget-text-editor\" data-id=\"64da18f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Feb 16, 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-8620969\" data-id=\"8620969\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a727702 elementor-widget elementor-widget-heading\" data-id=\"a727702\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/02\/16\/ato-flags-smsf-tax-schemes-involving-asset-protection\/\">ATO Flags SMSF Tax Schemes Involving Asset Protection<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa5fd91 elementor-widget elementor-widget-text-editor\" data-id=\"aa5fd91\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The ATO has flagged that it is targeting certain retirement phase schemes using SMSFs to avoid tax as they present a compliance risk for SMSFs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-116ff03 elementor-widget elementor-widget-button\" data-id=\"116ff03\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/02\/16\/ato-flags-smsf-tax-schemes-involving-asset-protection\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0dcdb69\" data-id=\"0dcdb69\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6785bef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6785bef\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-9845157\" data-id=\"9845157\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e974b8 elementor-widget elementor-widget-image\" data-id=\"3e974b8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0eac9ff elementor-widget elementor-widget-text-editor\" data-id=\"0eac9ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Jan 30, 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-6f07d59\" data-id=\"6f07d59\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8883b1 elementor-widget elementor-widget-heading\" data-id=\"d8883b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/smsf-reporting-obligations\/\">SMSF Reporting Obligations<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58237bd elementor-widget elementor-widget-text-editor\" data-id=\"58237bd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The ATO has released information on what events SMSF must report by specific\u00a0dates and what happens if reporting is late.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19e70f3 elementor-widget elementor-widget-button\" data-id=\"19e70f3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/smsf-reporting-obligations\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5745408\" data-id=\"5745408\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb0f967 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb0f967\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4ca092f\" data-id=\"4ca092f\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a12ac76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a12ac76\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-147b037\" data-id=\"147b037\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0338036 elementor-widget elementor-widget-image\" data-id=\"0338036\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c249428 elementor-widget elementor-widget-text-editor\" data-id=\"c249428\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Dec 15, 2022<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-eaafddf\" data-id=\"eaafddf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-053bc3d elementor-widget elementor-widget-heading\" data-id=\"053bc3d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/green-light-for-lrbas\/\">Green Light For LRBAs<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5b9d41 elementor-widget elementor-widget-text-editor\" data-id=\"e5b9d41\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In late September 2022, the Council of Financial Regulators, in conjunction with the ATO provided its second report to the Government on leverage and risk in the superannuation system.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1ee642 elementor-widget elementor-widget-button\" data-id=\"f1ee642\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/green-light-for-lrbas\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-be7162f\" data-id=\"be7162f\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d48deec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d48deec\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f7f064d\" data-id=\"f7f064d\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fd614f elementor-widget elementor-widget-image\" data-id=\"5fd614f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b08b8cc elementor-widget elementor-widget-text-editor\" data-id=\"b08b8cc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Nov 16, 2022<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-66af759\" data-id=\"66af759\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c450fdf elementor-widget elementor-widget-heading\" data-id=\"c450fdf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/the-importance-of-signed-documents\/\">The Importance Of Signed Documents<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1caadd7 elementor-widget elementor-widget-text-editor\" data-id=\"1caadd7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At times we receive queries from our clients asking why certain documents must be signed and by whom they must be signed.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8fa6c0 elementor-widget elementor-widget-button\" data-id=\"d8fa6c0\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/the-importance-of-signed-documents\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2acc926\" data-id=\"2acc926\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a118279 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a118279\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-021bba5\" data-id=\"021bba5\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-11b0f43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11b0f43\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6d3190b\" data-id=\"6d3190b\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-827ca5f elementor-widget elementor-widget-image\" data-id=\"827ca5f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c40942 elementor-widget elementor-widget-text-editor\" data-id=\"1c40942\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Oct 17, 2022 <\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-007e45d\" data-id=\"007e45d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09ebd91 elementor-widget elementor-widget-heading\" data-id=\"09ebd91\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/ato-issues-reminder-about-hardship-requests\/\">ATO Issues Reminder About Hardship Requests<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-291fdc4 elementor-widget elementor-widget-text-editor\" data-id=\"291fdc4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span lang=\"EN-US\">The ATO has reminded superannuation members that severe financial hardship does not meet the grounds for compassionate release.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c481b7 elementor-widget elementor-widget-button\" data-id=\"9c481b7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/ato-issues-reminder-about-hardship-requests\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ebdc169\" data-id=\"ebdc169\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-950d0ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"950d0ad\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-79dd722\" data-id=\"79dd722\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e6b4981 elementor-widget elementor-widget-image\" data-id=\"e6b4981\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/finance-about-chart.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05860f3 elementor-widget elementor-widget-text-editor\" data-id=\"05860f3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Titian Rosati<br \/><\/strong><em>Sep 15, 2022<\/em><strong><br \/><\/strong><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-6305f50\" data-id=\"6305f50\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a5155d elementor-widget elementor-widget-heading\" data-id=\"8a5155d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/smsf-covid-19-relief-ended-30-june-2022\/\">SMSF COVID-19 RELIEF ENDED 30 JUNE 2022<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cd5e5a elementor-widget elementor-widget-text-editor\" data-id=\"3cd5e5a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The ATO has reminded SMSF trustees that the COVID-19 relief and support offered to SMSFs ended on 30 June 2022.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28b3f53 elementor-widget elementor-widget-button\" data-id=\"28b3f53\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/smsf-covid-19-relief-ended-30-june-2022\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0341a11\" data-id=\"0341a11\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b2593ac elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b2593ac\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e2dcc55\" data-id=\"e2dcc55\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16f791e elementor-widget elementor-widget-html\" data-id=\"16f791e\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<footer class=\"site-footer finance-site-footer\">\n<div class=\"upper-footer\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col col-md-4 col-sm-6\">\n<div class=\"widget about-widget\">\n<div class=\"footer-logo\"><img decoding=\"async\" alt=\"\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/logo-2-footer.png\" \/><\/div>\n\n<p>Let us be your competitive advantage.<\/p>\n\n<ul class=\"contact-info\">\n <li><i class=\"fa fa-phone\"><\/i> \n +61 416 123 446<\/li>\n <li><i class=\"fa fa-fax\"><\/i> \n +61 3 5782 1127<\/li>\n <li><i class=\"fa fa-envelope\"><\/i> \n audits@rosatiwangsuper.com.au<\/li>\n <li><i class=\"fa fa-map-marker\"><\/i>\n PO Box 336, Kilmore VIC 3764<\/li>\n \n <\/ul>\n<\/div>\n<\/div>\n\n<div class=\"col col-md-4 col-sm-6\">\n<div class=\"widget links-widget\">\n<h3>Links<\/h3>\n\n<ul>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/index.html#workflow\">Workflow<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/index.html#about\">About Us<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/index.html#service\">Why Us<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/index.html#resources\">Resources<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/index.html#testimonials\">Testimonials<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/privacy.html\">Privacy Policy<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/terms.html\">Terms of Use<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/business.html\">Terms of Business<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/disclosure.html\">Website Disclosure<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n<div class=\"col col-md-4 col-sm-6\">\n<div class=\"widget twitter-feed-widget\">\n<ul>\n\t<li>\n\t<div><img decoding=\"async\" alt=\"\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/cpa.png\" \/>\n\t<hr \/>\n\t<p style=\"\n font-family: serif;\n\">Liability limited by a scheme approved under Professional Standards Legislation<\/p>\n\t<\/div>\n\t<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<!-- end upper-footer -->\n\n<div class=\"copyright-info\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col col-xs-12t-area\">\n<p><em style=\"font-size: 0.94em\">ROSATI WANG Super acknowledges the traditional custodians of the land, those of the Taungurung and Wurundjeri People. We pay our respects to their rich cultures and to Elders past, present and future. <\/em><\/p>\n\n<hr \/>\n<p>2023 © ROSATI WANG PTY LTD ABN 98 160 782 829, trading as ROSATI WANG Super.                                                             All rights reserved.                                                             Website by <a href=\"http:\/\/stu-art.com.au\">STU-ART<\/a><\/p>\n<\/div>\n<\/div>\n<!-- <div class=\"col col-xs-6\">\n <div class=\"footer-social\">\n <span>Follow us: <\/span>\n <ul class=\"social-links\">\n <li><a href=\"#\"><i class=\"fa fa-facebook-square\"><\/i><\/a><\/li>\n <li><a href=\"#\"><i class=\"fa fa-twitter-square\"><\/i><\/a><\/li>\n <li><a href=\"#\"><i class=\"fa fa-linkedin-square\"><\/i><\/a><\/li>\n \n <\/ul>\n <\/div>\n <\/div>--><\/div>\n<\/div>\n<\/footer>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ROSATI WANG Super – Self-managed superannuation fund audits Toggle navigation Home Workflow About Us Why Us Resources SMSF Byte Testimonials Contact Us Audit Dashboard Document Portal Read our latest SMSF news, tips, and articles. Titian Rosati October 18, 2023 Avoid Non-geared Unit Trust becoming In-house Assets A reg 13.22C non-geared unit trust is not included […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"blank","meta":{"footnotes":""},"class_list":["post-6","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/pages\/6","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/comments?post=6"}],"version-history":[{"count":276,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/pages\/6\/revisions"}],"predecessor-version":[{"id":748,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/pages\/6\/revisions\/748"}],"wp:attachment":[{"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/media?parent=6"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}